I disagree. It's simple: if you're crucial to a small company, you're an owner and you get comp like an owner. If you have less than 5%, two options: (1) you're not actually as crucial as you think you are, or (2) you're being ripped off. (Could be some of both!) Buttering up employees and telling them they're crucial is, btw, free. Just like titles. Don't let your boss pay you with free things.